Reference for a preliminary ruling from the Cour de cassation (Belgium) lodged on 4 July 2012 — État belge — SPF Finances v GIMLE SA

(Case C-322/12)

2012/C 287/40

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Applicant: État belge — SPF Finances

Defendant: GIMLE SA

Question referred

Must Article 2(3), (4) and (5) of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (1) be interpreted as not only providing that additional information must be provided in the notes on the annual accounts but also requiring that — where the acquisition cost clearly does not reflect the real value of the assets concerned, thus giving a distorted view of the undertaking’s assets, liabilities, financial position and profit or loss — the rule that assets are to be entered in the accounts at their acquisition cost must be departed from and such assets immediately recognised as having their resale value, if that appears to be the real value?

(1)  OJ 1978 L 222, p. 11.